Detailed Notes: VAG Recommends New Lifters to be replaced at the same time as valves are resurfaced or replaced, it is further recommended that lifters are allowed to "Settle" for a minimum of 30 minutes to allow excess oil to drain. It is ideal to allow the engine to rest over night prior to starting, it is preferred to turn the engine over by hand prior to starting. If this recommendation is not complied with, valves will contact the piston resulting in the valve breaking at the valve collet groove.